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Anotace knihy

Internal Audit Report Drafting and Data Analytics in Practice is a practical professional guide for internal auditors, audit managers, finance professionals, risk specialists, compliance officers and governance practitioners who need to convert audit work into clear, evidence-based reports supported by data analytics.

Modern internal audit no longer relies only on interviews, document inspection and small transaction samples. Organisations generate large volumes of financial, operational and system data through ERP platforms, procurement systems, payroll applications, customer databases, access logs and digital workflows. Internal auditors therefore need the ability to acquire reliable data, test complete populations, identify exceptions, evaluate trends and translate analytical results into defensible audit findings.

The book connects internal audit report writing with audit data analytics across the full engagement cycle.

Readers learn how audit objectives and scope lead to reportable findings, how auditors assess and document evidence, and how condition, criteria, cause, effect and risk combine within a professionally structured finding. Detailed coverage explains materiality, risk ratings, finding prioritisation, executive summaries, control deficiencies, management actions, evidence referencing, quality review and the management clearance process.

A dedicated data analytics section develops the practical foundations required for modern audit testing. Topics include audit data acquisition, data preparation, validation, descriptive analytics, exception testing, trend analysis, duplicate detection, transaction testing, outlier analysis, risk indicators, control indicators, visual analytics, dashboards and continuous audit monitoring.

Later chapters show how auditors convert analytical results into formal audit evidence and use quantitative information to support risk assessments. Readers learn how to select charts, tables and metrics that communicate scale, concentration, ageing and control performance without overwhelming report users with unnecessary technical detail.

The book also explains how internal audit teams can build management dashboards and audit committee reporting packs covering high-priority findings, overdue actions, recurring weaknesses, remediation ageing, risk acceptance and audit-plan coverage.

A detailed practical case study follows raw purchase-to-pay data through extraction, reconciliation, preparation, duplicate-payment analysis, approval testing, supplier bank-detail testing, risk assessment, finding development, management response and final report issuance. The case demonstrates how preliminary analytical signals become validated audit evidence and how data supports more precise findings and management actions.

Key subjects include:

• Internal audit report structure and professional writing
• Audit objectives, scope and evidence assessment
• Condition, criteria, cause, effect and risk
• Audit findings and control deficiencies
• Executive summaries and audit committee reporting
• Risk ratings and finding prioritisation
• Practical recommendations and management actions
• Audit evidence referencing and report quality control
• Data acquisition, cleaning and validation
• Descriptive audit analytics and exception testing
• Duplicate payment and transaction testing
• Outlier and anomaly analysis
• Key risk indicators and key control indicators
• Audit dashboards and visual analytics
• Continuous audit monitoring
• Data-supported risk assessment
• Audit action tracking and remediation monitoring
• Full-population testing and analytical audit trails

Parametry knihy

• Plný název: INTERNAL AUDIT REPORT DRAFTING AND DATA ANALYTICS IN PRACTICE
• Podnázev: Internal Audit Reporting in a Data-Driven Environment
• Autor: Alessio Faccia
• Jazyk: Angličtina
• Vazba: Brožovaná
• Počet stran: 280
• EAN: 9798177546179
• ID: 54039914
• Nakladatelství: Independently published
• Hmotnost: 380 g
• Rozměry: 229 × 152 × 15 mm
• Datum vydání: 28. September 2026

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